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2018 (3) TMI 366 - AT - CustomsPenalty u/s 112 of CA 1962 - penalty imposed on the appellant for having enabled the exporter to stake claim for credit by enabling them to evidence the cost of production - Held that: - it is an erroneous conclusion that acceptance of declared value was facilitated by these certificates. The penal provision in section 114 is liable to be invoked for any act of omission or commission in relation to the goods that are held liable for confiscation. No evidence has been brought on record to establish that mis-declaration of value was enabled by the certified cost of production or that the proper officer was, thereby, led to accept the declared value - penalty set aside - appeal allowed - decided in favor of appellant.
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